Keck v. Commissioner
United States Tax Court
On the record, held, the value of the corpus of an inter vivos trust executed by decedent is not includible in her gross estate under section 811 (c) of the Internal Revenue Code, as a transfer by trust intended to take effect in possession or enjoyment at or after decedent's death, or as a transfer in contemplation of death.
1Opinion of the Court
OPINION.
Leech, Judge'.
It is argued by respondent that the facts show that the predominant thought in decedent’s mind at the time of the execution of the trust instrument in question was the situation existing at her death and the desire to make provision for her children as of that time.
The rule is clear that if the motivating cause of a transfer was a consideration by the grantor of his or her death and the desire to make provision for such an event, the transfer was in contemplation of death within section 811 (c) of the Internal Revenue Code. United States v. Wells, 283 U. S. 102. The…
2Cases cited10 opinions
- United States v. WellsSupreme Court of the United States · 1931
- Hassett v. WelchSupreme Court of the United States · 1938
- Fidelity-Philadelphia Trust Co. v. RothensiesSupreme Court of the United States · 1945
- Commissioner v. Estate of FieldSupreme Court of the United States · 1945
- Colorado National Bank v. CommissionerSupreme Court of the United States · 1938
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3Cited by5 opinions
- Hopper v. CommissionerUnited States Tax Court · 1954
- In re the Estate of MurphyNew York Surrogate's Court · 1961
- Estate of Lenna v. CommissionerUnited States Tax Court · 1960
- Hopper v. CommissionerUnited States Tax Court · 1954
- Keck v. CommissionerUnited States Tax Court · 1948